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210 results for “disallowance”+ Section 10(23)(c)clear

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Key Topics

Section 143(3)103Section 14860Section 143(1)55Addition to Income48Deduction35Section 143(2)34Section 133A30Section 14727Disallowance26

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. VENKATA SITA RAMACHANDRA RAO KANCHUMARTHY, RAJAHMUNDRY

In the result, appeal of the revenue is dismissed

ITA 352/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.352/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. Dy. Commissioner Of Income Tax Venkata Sita Ramachandra Rao Kanchumarty International Taxation, Circle H.No. 26-22-16 Ground Floor, Infinity Tower Near Chinna Anjaneya Swamy Temple Sankarmattam Road Danavaipeta, Rajahmundry Visakhapatnam – 530016 East Godavari District – 533103 Andhra Pradesh Andhra Pradesh [Pan:Edzpk3519Q]

Section 143(2)Section 148Section 271(1)(c)Section 292B

23] [In favour of assessee].” 9. A Similar view has also taken by the Hon’ble Delhi High Court in the case of Pr.CIT v. Quippo telecom Infrastructure (P.). Ltd., [2025] 175 taxmann.com 503 (Delhi) and held as follows: - “INCOME TAX: Where in penalty notice issued under section 271(1)(c) against assessee, it was not specified whether penalty proceedings

Showing 1–20 of 210 · Page 1 of 11

...
Survey u/s 133A23
Section 80I22
Section 4019

AP POLLUTION CONTROL BOARD,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

In the result, appeal filed by the assessee is allowed

ITA 298/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam06 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.298/Viz/2025 (िनधा"रण वष"/Assessme298Nt Year: 2021-22) Andhra Pradesh Pollution Vs. Dy. Cit Control Board, (Exemption Circle) Vijayawada Vijayawada Pan:Aaaja1610Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Satyanarayana Murthy, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 30/07/2025 घोषणा की तारीख/Pronouncement: 06/08/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Revision Order Dated 11/03/2025 Of The Learned Cit (Exemptions), Passed U/S 263 Of The Act For The A.Y.2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Satyanarayana Murthy, CAFor Respondent: : Dr. Satyasai Rath, CIT(DR)
Section 10Section 10(46)Section 11(2)Section 142(1)Section 143(3)Section 263

23)(vi) is not taxable as all receipts in the income and expenditure account are receipts notified for the purpose of section 10(46) of the Act. Therefore, the surplus generated by the assessee after the notification u/s 10(46) of the Act is also exempted from tax. In support of his contention, the learned Counsel for the assessee

KOTU ANASUYA (LATE),VISAKHAPATNAM vs. DCIT, VISAKHAPATNAM

In the result, appeals filed by the assessees in ITA Nos

ITA 494/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: ShriG.V.N. Hari–AdvocateFor Respondent: ShriD.K. Sonawal–Sr.DR
Section 132Section 153A

C-Block, Facor Layout, Visakhapatnam. PAN No. AENPK 3335 H (Appellant) (Respondent) C.O.No. 19/VIZ/2018 (KotuSarat Kumar &Ano.) Assessee by : ShriG.V.N. Hari–Advocate. Department By : ShriD.K. Sonawal–Sr.DR Date of hearing : 05/02/2019. Date of pronouncement : 20/03/2019. O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER ITA Nos.493 & 494/VIZ/2017 & C.O.No. 19/VIZ/2018 have been filed by the different assessees against

KOTU SARAT KUMAR,VISAKHAPATNAM vs. DY.CIT., VISAKHAPATNAM

In the result, appeals filed by the assessees in ITA Nos

ITA 493/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: ShriG.V.N. Hari–AdvocateFor Respondent: ShriD.K. Sonawal–Sr.DR
Section 132Section 153A

C-Block, Facor Layout, Visakhapatnam. PAN No. AENPK 3335 H (Appellant) (Respondent) C.O.No. 19/VIZ/2018 (KotuSarat Kumar &Ano.) Assessee by : ShriG.V.N. Hari–Advocate. Department By : ShriD.K. Sonawal–Sr.DR Date of hearing : 05/02/2019. Date of pronouncement : 20/03/2019. O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER ITA Nos.493 & 494/VIZ/2017 & C.O.No. 19/VIZ/2018 have been filed by the different assessees against

DY CIT, VISAKHAPATNAM vs. KOTU SARATH KUMAR`, VISAKHAPATNAM

In the result, appeals filed by the assessees in ITA Nos

ITA 496/VIZ/2017[2012-13]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: ShriG.V.N. Hari–AdvocateFor Respondent: ShriD.K. Sonawal–Sr.DR
Section 132Section 153A

C-Block, Facor Layout, Visakhapatnam. PAN No. AENPK 3335 H (Appellant) (Respondent) C.O.No. 19/VIZ/2018 (KotuSarat Kumar &Ano.) Assessee by : ShriG.V.N. Hari–Advocate. Department By : ShriD.K. Sonawal–Sr.DR Date of hearing : 05/02/2019. Date of pronouncement : 20/03/2019. O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER ITA Nos.493 & 494/VIZ/2017 & C.O.No. 19/VIZ/2018 have been filed by the different assessees against

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED,, VISAKHAPATNAM

In the result, appeal filed by the revenue is allowed

ITA 53/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

c. M/s. Techcel Electronics & Services : Rs.9,30,000/- 18. Based on the statements recorded from the Managing Director during the survey operations, Assessing Officer made a disallowance amounting to Rs.91,79,472/- considering it as payment to bogus sub-contractors and also made an addition of Rs. 1,59,54,474/-based on the profit found in the impounded material

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

ITA 51/VIZ/2021[2014-15]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

c. M/s. Techcel Electronics & Services : Rs.9,30,000/- 18. Based on the statements recorded from the Managing Director during the survey operations, Assessing Officer made a disallowance amounting to Rs.91,79,472/- considering it as payment to bogus sub-contractors and also made an addition of Rs. 1,59,54,474/-based on the profit found in the impounded material

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

ITA 50/VIZ/2021[213-14]Status: DisposedITAT Visakhapatnam30 Oct 2024

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

c. M/s. Techcel Electronics & Services : Rs.9,30,000/- 18. Based on the statements recorded from the Managing Director during the survey operations, Assessing Officer made a disallowance amounting to Rs.91,79,472/- considering it as payment to bogus sub-contractors and also made an addition of Rs. 1,59,54,474/-based on the profit found in the impounded material

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

ITA 313/VIZ/2018[2011-2012]Status: DisposedITAT Visakhapatnam08 Jun 2020AY 2011-2012

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Dr. C.P. Rama Swami, AdvFor Respondent: Shri S.R.S. Narayan, CIT DR
Section 13(1)(c)Section 143(3)Section 164(2)

disallowed these expenditure on the ground that in absence of registration u/sec. 12A of the Act. 17. On appeal, ld. CIT(A) considered the same and held that these are the allowable expenses. We find that when the Assessing Officer passed the assessment order the assessee was not having 12A registration. Subsequently, on 22/05/2015 the ITAT in ITA No. 269/VIZ/2013

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

ITA 312/VIZ/2018[2008-2009]Status: DisposedITAT Visakhapatnam08 Jun 2020AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Dr. C.P. Rama Swami, AdvFor Respondent: Shri S.R.S. Narayan, CIT DR
Section 13(1)(c)Section 143(3)Section 164(2)

disallowed these expenditure on the ground that in absence of registration u/sec. 12A of the Act. 17. On appeal, ld. CIT(A) considered the same and held that these are the allowable expenses. We find that when the Assessing Officer passed the assessment order the assessee was not having 12A registration. Subsequently, on 22/05/2015 the ITAT in ITA No. 269/VIZ/2013

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

In the result, appeals of the assessee are partly allowed

ITA 385/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.385/Viz/2014 & I.T.A.No.386/Viz/2014 (ननधधारण वर्ा/Assessment Year : 2009-10 & 2010-11) M/S Vikas Educational Society Vs. The Income Tax Officer D.No.8-1-97/1/8, Ninitaas High Ward-3(2) Pedawaltair Visakhapatnam Visakhapatnam [Pan : Aaatv 3260F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Kjd Srinivas, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.10.2019

For Appellant: Shri KJD Srinivas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 40Section 40A(2)Section 40a

10 and 2010-11 : Nature of addition A.Y 2009-10 A.Y.2010-11 Disallowance of rent payable 6,00,00,000 - to M/s VEIL u/s 40(a)(ia) Disallowance of rent paid to 2,00,00,000 2,01,00,000 M/s VEIL u/s 40A(2) Disallowance of Mess 33,77,524 expenses, Misc.Expenses, Credit card expenses, municipal taxes, donation, guest house

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

In the result, appeals of the assessee are partly allowed

ITA 386/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.385/Viz/2014 & I.T.A.No.386/Viz/2014 (ननधधारण वर्ा/Assessment Year : 2009-10 & 2010-11) M/S Vikas Educational Society Vs. The Income Tax Officer D.No.8-1-97/1/8, Ninitaas High Ward-3(2) Pedawaltair Visakhapatnam Visakhapatnam [Pan : Aaatv 3260F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Kjd Srinivas, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.10.2019

For Appellant: Shri KJD Srinivas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 40Section 40A(2)Section 40a

10 and 2010-11 : Nature of addition A.Y 2009-10 A.Y.2010-11 Disallowance of rent payable 6,00,00,000 - to M/s VEIL u/s 40(a)(ia) Disallowance of rent paid to 2,00,00,000 2,01,00,000 M/s VEIL u/s 40A(2) Disallowance of Mess 33,77,524 expenses, Misc.Expenses, Credit card expenses, municipal taxes, donation, guest house

MUDDADA LAKSHMI RAGHUPATHINAIDU EDUCATIONAL SOCIETY,SRIKAKULAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 82/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam08 May 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.82/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Muddada Lakshmi Raghupathinaidu Vs. Income Tax Officer Educational Society Exemption Ward Bandi Street Visakhapatnam Narsannapeta, Srikakulam [Pan : Aaaam8396E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 10Section 10(21)Section 12ASection 142(1)Section 143(2)Section 143(3)

disallowance of donations. 4. Without prejudice to Ground No.2 and Ground No.3, the learned Addl./JCIT(A) ought to have admitted the additional ground filed by appellant and ought to have held that the assessing officer is not justified in charging the tax on the total income at maximum marginal rate as against normal rates of tax applicable

THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 399/VIZ/2014[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 396/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 12/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 236/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

THE VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASST. CIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 325/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 397/VIZ/2014[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 49/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

23,93,529 addition by the assessee, discussed at para 2 of the Asst. Order 2. Disallowance of prior period expenditure as discussed at 59,10,545 para 2.1 of the Asst. Order 3. Expenditure on arrear salaries and wages disallowed 14,71,75,096 U/s. 14A as per para 3.1 of the Asst Order 4. Expenditure on arrear pensions